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2023-03-31-accounts

Page
Report ofthe Trustees 1to 9
Report ofthe Independent Auditors 10to 12
Consolidated Statement of Financial Activities 13
Consolidated Balance Sheet 14
Company
Balance Sheet		 15
Consolidated Cash Flow Statement 16to 17
Notes to the Financial Statements 18to 28
Detailed Statement
of Financial Activities		 29

2022/23 2021/22
Total patients 73 96
Number
of hours ofgeneral care		 provided 11,246 9,224
Additional
hours ofrespite/night		 sits provided 3,290 1,530
Total number ofhours ofcare provided 14,536 10,754

31.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds Funds
Notes f f E E
Income from:
Donations
and legacies		 2 156,690 20,500 177,190 386,903
Charitable
activities:
Grants 3 523,304 523,304 568,991
Other 7,443 7,443 6,034
Other trading
activities		 4 345,757 345,757 272,501
Investments 5 5,423 5,423 345
TOTAL 1,038,617 20,500 1,059,117 1,234,774
Expenditure
on:
Raising funds
Trading and marketing 67,245 67,245 65,915
Fundraising 84,190 84,190 78,795
Charitable
activities		 6 957,740 26,849 984,589 830,817
TOTAL 1,109,175 26,849 1,136,024 975,527
Net incoming resources before investment (70,558) (6,349) (76,907) 259,247
gains/(losses)
Net gains/(losses) on investments (88,210) (8' 210) 24,839
NET MOVEMENT IN FUNDS (158,768) (6,349) (165,117) 284,086
RECONCILIATION OF FUNDS:
Total funds brought forward 1,936,301 6,349 1,942,650 1,658,564
TOTAL FUNDS CARRIED FORWARD 1,777,533 1,777,533 1,942,650

31.3.23 31.3.22
Notes E E
FIXEDASSETS
Tangible assets 87,525 70,364
87,525 70,364
CURRENT ASSETS
Current asset investments 13 652,369 740,579
Debtors 14 76,466 191,762
Cash at bank 1,041,606 1,040,109
1~770p441 1972450
CREDITORS
Amounts
falling due within one year		 15 (80,433) (100,164)
NET CURRENT ASSETS 1,690,008 1,872,286
TOTAL ASSETS LESSCURRENT LIABILITIES
1,777,533 1,942,650
NET ASSETS 1,777,533 1,942,650
FUNDS 16
Restricted funds 6,349
Designated
funds		 224,000 325,000
Unrestricted
funds		 1,553,533 1,611,301
TOTAL FUNDS 1,777,533 1,942,650

31.3.23 31.3.22
Notes f E
FIXED ASSETS
Tangible assets 11 83,527 68,565
Investments 12 1 1
83,528 68,566
CURRENT ASSETS
Current asset investments 13 652,369 740,579
Debtors 14 98p747 217,887
Cash at bank 1,016,785 1,010,402
1,767,901 1,968,868
CREDITORS
Amounts
falling due within one year		 15 (73'896) (91,828)
NET CURRENT ASSETS 1,694,005 1,877,040
TOTAL ASSETS LESSCURRENT LIABILITIES
1,777,533 1,945,606
NET ASSETS 1,777,533 1,945,606
FUNDS 16
Restricted funds 6,349
Designated
funds		 224,000 325,000
Unrestricted
funds		 1,553,533 1,614,257
TOTAL FUNDS 1,777,533 1,945,606

31.3.23 31.3.22
Notes E E
CASH FLOWS FROM CHARITABLE ACTIVITIES
Cash generated
from activities		 (60,565) 306,044
Net cash from charitable
activities		 (60,565) 306,044
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase oftangible fixed assets (46,571) (50,846)
Proceeds from sale oftangible
fixed assets		 15,000
Interest received 5,423 345
Net cash from investing
activities		 (26,148) (50,501)
Increase/(decrease)
in cash and cash		 (86,713) 255,543
equivalents
Cash and cash equivalents
at start ofyear		 1,780,688 1,525,145
Cash and cash equivalents
at end ofyear		 2 1,693,975 1,780,688

31.03.23 31.03.22
E E
Deficit/surplus
for the year		 (165,117) 284,086
Depreciation
charges		 29,410 11,785
Profit on disposal of fixed assets (15,000)
Finance income (5,423) (345)
(156,130) 295,526
Decrease/(increase) in trade and other debtors 115,296 (1,089)
Increase/(decrease) in trade and other creditors (19,731) 11,607
Cash generated
from charitable		 activities (60,565) 306,044

Year ended 31"March 2023
31.03.23 1.04.22
E E
Cash and cash equivalents Lp693,975 1,780,688
Year ended 31"March 2022
31.03.22 1.04.21
E E
Cash and cash equivalents 1,780,688 1,525,145

31.03.23 31.03.22
Group Company Group Company
E E f E
Donations and gifts 99,913 99,913 103,519 103,519
Legacies received 77,277 77p277 283,384 283,384
177,190 177,190 386,903 386,903

31.03.23 31.03.23 31.03.22
Group Company Group Company
E E
NHS: East Lancashire
Clinical Commission Group 317,266 317,266 286,065 286,065
Continual
Care Funding		 180,038 180,038 123,492 123,492
NHSE Covid Funding 143,478 143,478
Job Retention Scheme Grant 7,956 7,956
NHS England ICS Pilot 20,000 20,000
EMIS Grant 6,000 6,000 8,000 8,000
523p304 523p304 568,991 568,991

31.03.23 31.03.23 31.03.22 31.03.22
Group Company Group Company
E E E E
Investment
receivable		 5,423 5,423 345 345
Sp423 Sp423 345 345
2022, the investment income included, ENil ofrestricted and E345 ofunrestricted funds.
TOTAL RESOURCES EXPENDED
Raising Charitable Total Tota
I
Funds Activities 2023 2022
E E E E
Costs directly allocated to activities:
Staff costs 67,245 625,284 692,529 583,036
Agency staff 66,373 66,373 42,502
Advertising 2,515 2,515 202
Travel and motor 849 16,620 17,469 21,939
Event expenses 35,098 35,098 30,051
Trading purchases (19,687) (19,687) 1,451
Rent, rates and utilities 38'695 28,173 66,868 63,404
Insurance 552 12,304 12,856 12,152
Training 2,069 2,069 802
Telephone 673 4,774 5,447 6,460
Depreciation —unrestricted 840 28,570 29,410 11,785
Repairs and renewals 6,422 12,799 19,221 17,898
Stationery,
postage and printing		 1,061 11,940 13,001 7,957
Miscellaneous 34,736 34,736 24,740
Support costs (Note 7) 173,119 173,119 151,148
Profit on disposal of assets (15,000) (15,000)
151,435 984,589 1,136,024 975,527

Governance Support Total Tota
I
Costs 2023 2022
f E E
Support costs allocated to activities:
Staff costs 153,329 153,329 130,369
Bank charges 2,604 4,038 6,642 5,460
Legal and professional fees 8,677 8,677 10,883
Audit and accountancy fees 4,471 4,471 4,436
15,752 157,367 173,119 151,148

31.3.23 31.3.22
f E
Depreciation
—owned assets		 29,410 11,785
Auditor's remuneration
for audit services		 4,471 4,436
Operating lease payments
—land and building		 56,323 53,698
NET OUTGOING
RESOURCES —COMPANY
Net resources are stated after charging/(crediting):
31.3.23 31.3.22
E E
Depreciation
—owned assets		 28,570 10,933
Auditor's remuneration
for audit services		 3p496 3,511
Operating lease payments —land and buildings 28,173 25,350

31.03.23 31.03.22
Group Company Group Company
f f E E
Wages and salaries 761,598 697,265 647,583 586,853
Social security costs 54,480 51,568 41,803 38,600
Other pension costs 29,780 29,780 24,019 22,037
845,858 778,613 713,405 647,490

31.03.23 31.03.22
Group Company Group Company
Day therapy 4 4 9 9
Hospice at horne 31 31 23 23
Family support services 1 1 2 2
Administration 8 8 7 7
Fund raising 4 4 4 4
Hospice shops 5 5
53 48 50 45

31.3.23 31.3.22
f f
Income:
Donations and legacies 177,190 386,903
Charitable activities 523,304 568,991
Other trading activities 195,448 165,307
Investments 5,423 345
Contribution from subsidiary 32,825
Expenses:
Raising funds (35,098) (39,922)
Charitable activities (Lp108,824) (819,421)
Investment gains / (losses) (88,210) 24,839
(197,942) 287,042

TANGIBLE FIXEDASSETS —GROUP
Leasehold Equipment
&		 Motor
Improvements furniture vehicles Totals
E E E E
COST
At 1st April 2022 30,457 173,454 77,540 281,451
Additions 6,571 40'000 46,571
Disposals (5' 674) (57,674)
At 31st March 2023 30,457 180,025 59,866 270,348
DEPRECIATION
At 1st April 2022 30,457 103,090 77,540 211,087
Charge for year 21,077 8,333 29,410
Elimination
on disposal		 (57,674) (57,674)
At 31st March 2023 30,457 124,167 28,199 182,823
NET BOOK VALUE
At 31st March 2023 55,858 31,667 87,525
At 31st March 2022 70,364 70,364
TANGIBLE FIXED ASSETS —COMPANY
Leasehold Equipment
&		 Motor
Improvements furniture vehicles Totals
E E E E
COST
At 1st April 2022 11,640 162,403 77,540 251,583
Additions 3,532 40'000 43,532
Disposals (57,674) (57,674)
At 31stMarch 2023 11,640 165,935 59,866 237,441
DEPRECIATION
At 1st April 2022 11'640 93,838 77,540 183,018
Charge for year 20,237 8,333 28,570
Eliminated
on disposal		 (57,674) (57,674)
At 31stMarch 2023 11,640 114,075 28,199 153,914
NET BOOK VALUE
At 31st March 2023 51,860 31,667 83,527
At 31st March 2022 68,565 68,565

Details oft he subsid iary
und		 ertaking
a		 re as follows:
~NI ~pi I IA
Value of issued shares held
Rossendale Hospice Trading Limited 100NN Ordinary shares Charity shops

31.3.23 31.3.22
f f
Market value at beginning ofyear 740,579 715,740
Additions during the year
Disposals during the year
Net gain/ (loss) during the year (88,210) 24,839
Market value at end ofyear 652,369 740,579
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31.03.23 31.03.22
Group Company Group Company
f f f f
Trade debtors 32P232 32.232 6,657 6,657
Amounts owed by
subsidiary
undertaking		 32,825 35,050
Prepayments
and
accrued income 37,164 27,279 166,574 158,737
Other debtors 7,070 6,411 18,531 17,443
76,466 98,747 191,762 217,887
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.03.23 31.03.22
Group Company Group Company
f f f f
Trade creditors 8,311 4,408 11,301 4,320
Accruals 26,658 24,024 46,926 45,571
Deferred income 6,000 6,000
Other creditors 39,464 39,464 41,937 41,937
80,433 73,896 100,164 91,828

Unrestricted Designated Restricted Total
funds funds funds Funds
f f f f
Fixed assets 87'525 87,525
Net current assets 1,466,008 224,000 1,690,008
1,553,533 224,000 1,777,533
ANALYSIS OF NET ASSETS BETWEEN FUNDS - COMPANY
Unrestricted Designated Restricted Total
funds funds funds Funds
f f f f
Fixed assets 83,528 83,528
Net current assets 1,470,005 224,000 1,694,005
1,553,533 224,000 1,777,533
MOVEMENT IN FUNDS —GROUP AND COMPANY
At 1.4.22 Net At31.3.23
movement
in
funds
Restricted funds
Fixed assets 5,711 (5,711)
NHSE Covid funding
Other donations 638 (638)
6,349 (6,349)
Unrestricted funds
Designated funds:
Service Development in the Community 45,000 (45,000)
Hospice at Home legacy 280,000 (56,000) 224,000
General funds 1,611,301 (57,768) 1,553,533
1,936,301 (158,768) 1,777,533
TOTAL FUNDS 1p942p650 (165117) 1777p533

Net movement in funds, included in funds, included in the above are as follows:
Incoming Resources Movement
in
resources
f		 expended
f		 funds
f
Restricted funds
Fixed assets (5,711) (5,711)
Other donations 20,500 (21,138) (638)
20,500 (26p849) (6,349)
Unrestricted
funds
Designated funds:
Service Development in the Community (45,000) (45,000)
Hospice at Home legacy (56p000) (56,000)
General funds 1,038,617 (1,096,385) (57,768)
1,038,617 (1,197,385) (158p768)
TOTALFUNDS 1,059,117 (1,224,234) (165p117)

Group
Land and buildings Other operating leases
31.03.23 31.03.22 31.03.23 31.03.22
E f f E
Expiring:
Within one year 13,750 13,750
Between one and five years 14,400 14,400
More than five years 27,423 25,350
55,573 53,500
Company
Land and buildings Other operating leases
31.03.23 31.03.22 31.03.23 31.03.22
E f E E
Expiring:
Within one year
Between one and five years
More than five years 27,423 25,350
27,423 25,350
31.3.23 31.3.22
E E
INCOMING
RESOURCES
Donations
and gifts		 99,913 103,519
Legacies received 77,277 283,384
Fund raising events 190,389 163,192
Retail sales 155,368 109,309
Interest receivable 5,423 345
Clinical Commission
Group		 317,266 286,065
Continua
I Care Services		 180,038 123,492
NHSE Covid Funding 143,478
Job Retention
Scheme		 Grant 7,956
NHS England
ICS Pilot		 20,000
EMIS Grant 6,000 8,000
Other income 7,443 6,034
Total incoming resources 1,059,117 1,234,774
RESOURCES EXPENDED
Staff costs 845,858 713,405
Agency staff 66,373 42,502
Advertising 2,515 202
Travel and motor 17,469 21,939
Specific event expenses 35,098 30,051
Trading purchases (19,687) 1,451
Rent, rates and utilities 66,868 63,404
Insurance 12,856 12,152
Training 2,069 802
Telephone 5,447 6,460
Depreciation 29,410 11,785
Repairs and renewals 19'221 17,898
Stationery,
postage and printing		 13p001 7,957
Miscellaneous 34,736 24,740
Bank charges 6,642 5,460
Legal and professional fees 8,677 10,883
Audit and accountancy 4,471 4,436
Profit on disposal ofassets (15,000)
Total resources expended 1,136,024 975,527
Net incoming / (outgoing) resources before investments (76,907) 259,247
Gains / (losses) on investments (88,210) 24,839
Net incoming/(outgoing) resources (165,117) 284,086